Introduction
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INTRODUCTION This course brings together three major areas of specialist disciplines, namely Sociology, Criminology and Accounting. The course is not intended to make the students proficient in the abovementioned fields of study. Rather, it is mainly to give them knowledge, skills and attitude related to the three specialist areas of the course Interdisciplinary II. To this end, the study of sociology, criminology and accounting is relevant for law students in promoting knowledge and skills transfer which will significantly add values to the legal practices in general and address social and legal problems (e.g., deviance, delinquency, social injustice, crime problems including financial offense, organized crime, terrorism, corruption, etc) that are hampering developmental endeavors, security and welfare of the society at large. As a three credit hour semester course, Interdisciplinary II will be conducted for 16 weeks. For ease and uniformity of delivery, Sociology and Introductory Criminology constitute part one and two of the course respectively and offered (progressively) in the first twelve weeks duration of the semester, followed by Introductory Accounting for Lawyers that constitutes the third part of the course and is offered in the remaining weeks of the semester. The course begins with the first part by introducing students with the subject matter of sociology that covers definitions, historical development, types, sub-fields and theoretical perspectives of sociology. It also deals with culture, socialization, society and law, including the relationship between and/or impact of social system on the legal system and vice versa. Moreover, it gives an overview of social organization, bureaucracy, social institutions and social processes (social structure, relationships and social interaction, stratification, social change, social mobility and inequality). 1 The second part deals with the introductory remarks of criminology. It begins with the conceptual and theoretical frameworks and schools of thoughts about crime, deviance, delinquency, penology, victimology and criminology. Furthermore, it describes types of crime problems and criminals, and measurement of crime, correctional administration including punishment, treatment of offenders and alternatives to imprisonment. Introductory Accounting for Lawyers aspect of this course deals with elementary notions of drafting of balance sheet (the balance-sheet: principles of drafting, summary description of the major categories of a balance-sheet; notions of provision and elements of prospective accounting techniques); roles and duties of company auditors; elements of evidences to be expected from regularly kept accounting documents for the establishment of financial offences; standard tasks/mission to be set to accounting experts in the search for financial offences and elements of identification of bankruptcy situations and on company tax offences. Moreover, this part of the course acquaints students with the knowledge and skills of interpreting audit reports. Throughout the course, some illustrative case studies shall be presented from the Ethiopian context. 2 Course Objectives: After being through this course, the students would be able to: . Understand the meaning of sociology, sociological imagination, deviance, delinquency, crime, penology, victimology, criminology and related key concepts; . Familiarize themselves with the basic principles, theories and approaches of sociology and criminology related to legal practice; . Explore the nexus between and role or impact of law in society & vice versa; . Know detailed description of the causative factors and measurement of crime; . Analyze legal phenomena with in the context of sociological imagination and social system/institutions; . Appreciate the benefits of the knowledge of sociology and criminology to address legal problems; . Understand the meaning of accounting; . recognize the characteristics of accounting information; . Distinguish between the different users of accounting information; . know the different specialized fields of accounting; . Recognize the steps in the accounting cycle; . Prepare basic financial statements of a firm; . Identify elements of evidences to be expected from regularly kept accounting documents for the establishment of financial offences, . Understand accounting issues related to bankruptcy, . Get acquainted with the different types of audits; and . Differentiate between the different types of audit reports and their implications. 3 PART I: SOCIOLOGY FOR LAWYERS The first part of the course- sociology for lawyers, deals with introducing students with the subject matter of sociology that covers definitions, historical development, types, sub- fields and theoretical perspectives of sociology. This part also covers culture, socialization, society and law, including the relationship between and/or impact of social system on the legal system and vice versa. Moreover, it gives an overview of social organization, bureaucracy, social institutions and social processes (social structure, relationships, stratification, social change, social mobility and inequality). 4 UNIT ONE: THE SUBJECT MATTER OF SOCIOLOGY Unit one presents the subject matter of sociology including the conceptual framework of sociology, sociological imagination and sociology of law; its development, founding fathers and types of sociology. Unit Objectives: On completion of this unit, students should be able to: • Define sociology, sociological imagination, sociology of law and other key concepts relevant to legal studies, and appreciate the nexus between sociology and law • Describe and discuss the types and sub-fields of sociology • Achieve broader understanding of the contributions of founding fathers of sociology in light of law and express their views in the class • Understand the concerns of sociology and analyze these with the legal context Basic Questions: • What is Sociology • What is Sociological Imagination? • Discuss the jargons of sociology • What is Sociology of Law? • What are the major Social Currants? • Who are the major founding fathers of sociology? • What were the contributions of early and modern sociologists? • Describe and discuss the types of Sociology • Compare and contrast the subfields of Sociology 5 1.1. CONCEPTUAL FRAMEWORK 1.1.1. The Meaning of Sociology, Sociological Imagination and Sociology of Law 1.1.1.1 The Meaning of Sociology In sociology, few concepts are overlapping and very difficult to give one agreed definition. Thus different scholars provided different definitions. However, for the purpose of this course we will deal with the definitions given by the following three scholars: August Comte, Otite O, and Charon Joel M. In this regard, students are required to synthesize those definitions for the broader understanding of the meaning of sociology. Auguste Comte (1837): He found and coined the term sociology for the first time. He combined two Greek words (1) “Socio”- means society, (2) Logos (Logy)-means study. Comte thus defined sociology as the study of society/the science of society. That is, sociology is the scientific study of society. Otite Onigu (1994) broadly defined sociology as “the science of society, social interactions and social institutions.” He further contend that sociology deals with studying social structures and relationships [For him social structure meant the way in which society organized in terms of status, class, roles, norms and values]. However, Otite regard human/social interactions as(sometimes) problematic. What do you think? (3) Charon Joel M. (1993) on the other hand defined sociology (broader than that of Comte & Otite) as “one perspective that is useful for understanding society (modern society), social change, and social problems.” As he described, the study of major social problems such as deviance, delinquency, crime, poverty including unemployment, beggary, divorce, prostitution, health problems and the like are among the concerns of sociology. According to Charon J M., . Sociology is an academic discipline with various concerns, theories/perspectives, and scientific approaches. It examines social interactions, social patterns (culture, 6 institutions, social structure, roles and power relationships) and ongoing processes of socialization. Sociology as a science focuses on five topics:-societies, social organizations, social institutions, social change & social problems. In reference to the above (& other definitions) students should be able to recognize the following argument: Instead of defining sociology in one simple sentence, for example ‘ the scientific study of society or social behavior’, it is better to see and define sociology as the study of social behavior, social system, social organizations/institutions, social structure, social interaction, culture and socialization, social order & social control, and social change- to name the most central. Throughout this course, there will be an attempt to describe and discuss these concepts that are central to sociology. Perusals of the readings and discussions by the students taking this course need to assess these concepts, as sociological jargons. Activity: 1. What are the major issues/concepts commonly raised in the above definitions? 2.Identify and explain key concepts specifically focused by Comte, Otite and Charon. 1.1.1.2 Sociological Imagination The meaning of sociological imagination and its key elements: • “The ability to see our private (individual) experiences and personal difficulties